Book contents
- European Union Corporate Tax Law
- Series page
- European Union Corporate Tax Law
- Copyright page
- Dedication
- Contents
- Foreword by Malcolm Gammie QC
- Foreword by Professor Michael Lang
- Preface
- Introduction
- 1 The historical background to EU corporate tax law
- 2 EU corporate tax legislation
- 3 The Common Consolidated Corporate Tax Base
- 4 The Court of Justice and the development of EU corporate tax law
- 5 Tax obstacles to the cross-border movement of companies:
- 6 Tax obstacles to cross-border portfolio investment
- 7 Reorganisations under EU tax law
- 8 Tax avoidance and EU law
- 9 EU corporate tax law:
- Index
5 - Tax obstacles to the cross-border movement of companies:
Direct investment
Published online by Cambridge University Press: 05 May 2013
Book contents
- European Union Corporate Tax Law
- Series page
- European Union Corporate Tax Law
- Copyright page
- Dedication
- Contents
- Foreword by Malcolm Gammie QC
- Foreword by Professor Michael Lang
- Preface
- Introduction
- 1 The historical background to EU corporate tax law
- 2 EU corporate tax legislation
- 3 The Common Consolidated Corporate Tax Base
- 4 The Court of Justice and the development of EU corporate tax law
- 5 Tax obstacles to the cross-border movement of companies:
- 6 Tax obstacles to cross-border portfolio investment
- 7 Reorganisations under EU tax law
- 8 Tax avoidance and EU law
- 9 EU corporate tax law:
- Index
Summary
A summary is not available for this content so a preview has been provided. Please use the Get access link above for information on how to access this content.
- Type
- Chapter
- Information
- European Union Corporate Tax Law , pp. 171 - 228Publisher: Cambridge University PressPrint publication year: 2013